Análisis de los cambios en la profesión contable tras el proceso de implementación de la facturación electrónica en Colombia

• Autores: Miguel Ángel Laverde Sarmiento, Jairo Alonso Bautista
• Localización: Revista CIFE: Lecturas de Economía Social, ISSN-e 2248-4914, Vol. 22, Nº. 37, 2020, págs. 103-120
• Idioma: español
• DOI: 10.15332/22484914/6042
• Títulos paralelos:
  • Analysis of changes in the accounting profession, after the process of implementing electronic invoicing in Colombia
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    En esta investigación se analiza el efecto de la facturación electrónica en el profesional contable, para identificar los cambios que puede tener en la profesión. Para lograr esto, inicialmente se realiza la revisión de la legislación colombiana en el tema de facturación electrónica, en donde se identifican los principales cambios contables requeridos por ley; posteriormente, mediante encuestas, se establecen los beneficios y dificultades que puede presentar el contador público en Colombia y así analizar las posibles dificultades y ventajas que puedan existir. Luego en el resultado, se identificó que estos cambios pueden afectar a los profesionales y cambiar o eliminar sus dinámicas de trabajo, por lo que estos nuevos cambios pueden marginar a algunos contadores. Adicionalmente, se concluye que es primordial ver este proceso, por una parte, desde una perspectiva a largo plazo, en la que es posible afirmar que la profesión contable se dinamiza debido a la automatización de la información y, por otra, a corto y mediano plazo, pues genera más trabajo técnico.

  • English

    This research analyzes the effect of electronic invoicing on the accounting professional, to identify the changes the profession may have. To achieve this, the review of Colombian legislation on the subject of electronic invoicing is carried out, where the main accounting changes required by law are identified. Subsequently, through surveys, the benefits and difficulties that public accountants in Colombia may have are established, and consequently analyze the possible difficulties and advantages that may occur. The result identifies that these changes can affect professionals and change or eliminate their work dynamics, which is why these new changes can exclude some accountants. In addition, it is concluded that it is of the essence to see this process from the long-term point of view, in which it is possible to state that the accounting profession is revitalized due to the automation of information and, on the other hand, in the short and mediumterm this generates more technical work.

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